Mission, Vision, and Principles


The mission of the Office of the Taxpayers’ Ombudsperson (OTO) is to increase awareness of taxpayer rights and our services, influence positive change in the Canada Revenue Agency’s (CRA) service, enhance or improve the accountability of the CRA, and ensure people can trust that an independent resolution of complaints about the CRA’s service will be fair.


Our vision is to ensure that in every interaction, the CRA provides fair treatment and professional service, to help the CRA improve its services, and to preserve the OTO’s distinction for fairness, professionalism and effectiveness.



  • The Ombudsperson works independently from the CRA.


  • The Ombudsperson is not an advocate for the complainant, nor a defender of the CRA.
  • The Ombudsperson considers the position and perspective of both the taxpayer and the CRA when examining a complaint or issue.


  • The Ombudsperson acts with equity and justice.


  • The Ombudsperson holds all communications with those seeking assistance in strict confidence and does not disclose confidential communications unless given permission to do so.

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